The tariff classification of a Makeup Brush Set from China.
Issued June 9, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.30.2000, 9603.30.6000, 9603.30.4000
Headings: 9603
Product description
The submitted sample is referred to as Makeup Brush Set. The article consists of a zippered PVC case measuring 3” x 4½” when zippered, with a nylon lining and four elastic loops which hold four variously sized makeup brushes. Noting GRI-5(a), the PVC case is specially shaped to contain the brushes and is of a kind normally sold with such brushes. The pouch would therefore be classified under the same provision as the brushes since it is sold and marketed with the brushes.
CBP rationale
The applicable subheading for the Makeup Brush Set, if all of the brushes are valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…brushes for the application of cosmetics: Valued not over 5 cents each. The applicable subheading for the Makeup Brush Set, if all of the brushes are valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTS, which provides for “…brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The applicable subheading for the Makeup Brush Set, if all of the brushes are valued over 10 cents each, will be 9603.30.6000, HTS, which provides for “…brushes for the application of cosmetics: Valued over 10 cents each.
Full text
NY K86572 June 9, 2004 CLA-2-96:RR:NC:SP:233 K86572 CATEGORY: Classification TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000 Ms. Geraldine Letterese Western Overseas Corporation Bldg. C2NW-A.I.O.P. Hook Creek Blvd. & 145th Ave. Valley Stream, NY 11581 RE: The tariff classification of a Makeup Brush Set from China. Dear Ms. Letterese: In your letter dated June 1, 2004, on behalf of Limelight Inc., you requested a tariff classification ruling. The submitted sample is referred to as Makeup Brush Set. The article consists of a zippered PVC case measuring 3” x 4½” when zippered, with a nylon lining and four elastic loops which hold four variously sized makeup brushes. Noting GRI-5(a), the PVC case is specially shaped to contain the brushes and is of a kind normally sold with such brushes. The pouch would therefore be classified under the same provision as the brushes since it is sold and marketed with the brushes. The applicable subheading for the Makeup Brush Set, if all of the brushes are valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…brushes for the application of cosmetics: Valued not over 5 cents each.” The rate of duty will be 2.6% ad valorem. The applicable subheading for the Makeup Brush Set, if all of the brushes are valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTS, which provides for “…brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each.” The rate of duty will be free. The applicable subheading for the Makeup Brush Set, if all of the brushes are valued over 10 cents each, will be 9603.30.6000, HTS, which provides for “…brushes for the application of cosmetics: Valued over 10 cents each.” The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a nail art tool from China
The tariff classification of a set of four makeup brushes with case from China.
The tariff classification of two painting sets from China.
The tariff classification of a set of five makeup brushes with holder from China.
The tariff classification of a set of five makeup brushes with case from China.
The tariff classification of a set of four makeup brushes from China.
The tariff classification of artists’ brushes from China
The tariff classification of grooming implements and aids from China.
The tariff classification of the cosmetic brush set from China
The tariff classification of the cosmetic brush set from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →